BVO CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BVO CONSULTING
Largest movements
- Cash +€85,273
up €85,273 (+523%), from €16,293 to €101,565
mainly Other debts (+€82,020) and Current investments (+€70,000)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year +€6,401
up €6,401 (+44.7%), from €14,318 to €20,719
of which Trade receivables: +€6,060
- Other debts +€82,020
up €82,020 (+840%), from €9,765 to €91,785
- Reserves -€62,408
down €62,408 (-68.7%), from €90,872 to €28,464
- Gross operating margin -€1,320
down €1,320 (-3.1%), from €42,208 to €40,888
- Depreciation +€1,149
up €1,149 (+103%), from €1,113 to €2,262
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,324 | €132,962 | +€20,638 | +18.4% |
| Fixed assets | 21/28 | €7,928 | €7,681 | -€247 | -3.1% |
| Tangible fixed assets | 22/27 | €7,928 | €7,681 | -€247 | -3.1% |
| Plant, machinery and equipment | 23 | €7,928 | €5,946 | -€1,983 | -25.0% |
| Furniture and vehicles | 24 | - | €1,735 | +€1,735 | |
| Current assets | 29/58 | €104,396 | €125,281 | +€20,885 | +20.0% |
| Amounts receivable within one year | 40/41 | €14,318 | €20,719 | +€6,401 | +44.7% |
| Trade receivables | 40 | €11,906 | €17,966 | +€6,060 | +50.9% |
| Other amounts receivable | 41 | €2,411 | €2,753 | +€342 | +14.2% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €16,293 | €101,565 | +€85,273 | +523% |
| Deferred charges and accrued income | 490/1 | €3,785 | €2,997 | -€789 | -20.8% |
| Total equity and liabilities | 10/49 | €112,324 | €132,962 | +€20,638 | +18.4% |
| Equity | 10/15 | €95,872 | €33,464 | -€62,408 | -65.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,872 | €28,464 | -€62,408 | -68.7% |
| Distributable reserves | 133 | €90,872 | €28,464 | -€62,408 | -68.7% |
| Amounts payable | 17/49 | €16,452 | €99,498 | +€83,046 | +505% |
| Amounts payable within one year | 42/48 | €14,952 | €97,998 | +€83,046 | +555% |
| Trade debts | 44 | €1,198 | €1,274 | +€76 | +6.4% |
| Suppliers | 440/4 | €1,198 | €1,274 | +€76 | +6.4% |
| Taxes, remuneration and social security | 45 | €3,989 | €4,939 | +€949 | +23.8% |
| Taxes | 450/3 | €3,989 | €4,939 | +€949 | +23.8% |
| Other amounts payable | 47/48 | €9,765 | €91,785 | +€82,020 | +840% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,113 | €2,262 | +€1,149 | +103% |
| Other operating charges | 640/8 | €355 | €428 | +€73 | +20.7% |
| Gross operating margin | 9900 | €42,208 | €40,888 | -€1,320 | -3.1% |
| Operating profit (loss) | 9901 | €40,741 | €38,198 | -€2,542 | -6.2% |
| Financial income | 75/76B | €966 | €967 | +€1 | +0.1% |
| Recurring financial income | 75 | €966 | €967 | +€1 | +0.1% |
| Financial charges | 65/66B | €566 | €393 | -€173 | -30.6% |
| Recurring financial charges | 65 | €566 | €393 | -€173 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €41,141 | €38,772 | -€2,369 | -5.8% |
| Income taxes | 67/77 | €10,089 | €10,280 | +€191 | +1.9% |
| Profit (loss) for the period | 9904 | €31,052 | €28,492 | -€2,560 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,052 | €28,492 | -€2,560 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.